ACIT CIRCLE 1 , TIRUNELVELI vs. V.SIVASUBRAMANIAN , TIRUNELVELI

In the result, all the appeals of the Revenue stand dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1939, 1940, 1941 & 1942/Chny/2017 "नधा"रण वष" / Assessment Years : 2005-06, 2008-09, 2009-10 & 2010-11 The Deputy Commissioner Of Shri V. Sivasubramanian, Income Tax, Circle -1, V. Prop. Santhi Sweets, Nellai City Centre, Rahmath Nagar, Tirunelveli Junction Tirunelveli. Pan : Adlps 1831 P (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment or recomputation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment as referred to in sub- section (1), as the case may be. (4) Where, as a result of an order under section 154

ACIT CIRCLE 1 , TIRUNELVELI vs. V.SIVASUBRAMANIAN , TIRUNELVELI

In the result, all the appeals of the Revenue stand dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1939, 1940, 1941 & 1942/Chny/2017 "नधा"रण वष" / Assessment Years : 2005-06, 2008-09, 2009-10 & 2010-11 The Deputy Commissioner Of Shri V. Sivasubramanian, Income Tax, Circle -1, V. Prop. Santhi Sweets, Nellai City Centre, Rahmath Nagar, Tirunelveli Junction Tirunelveli. Pan : Adlps 1831 P (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment or recomputation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment as referred to in sub- section (1), as the case may be. (4) Where, as a result of an order under section 154

ACIT CIRCLE 1 , TIRUNELVELI vs. V.SIVASUBRAMANIAN , TIRUNELVELI

In the result, all the appeals of the Revenue stand dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1939, 1940, 1941 & 1942/Chny/2017 "नधा"रण वष" / Assessment Years : 2005-06, 2008-09, 2009-10 & 2010-11 The Deputy Commissioner Of Shri V. Sivasubramanian, Income Tax, Circle -1, V. Prop. Santhi Sweets, Nellai City Centre, Rahmath Nagar, Tirunelveli Junction Tirunelveli. Pan : Adlps 1831 P (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment or recomputation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment as referred to in sub- section (1), as the case may be. (4) Where, as a result of an order under section 154

SG WIND FARM PVT. LTD.,TIRUPUR vs. DCIT,CC-3,, COIMBATORE

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

Section 80- 1A of the Act scrupulously, the denial of such claim in the computation sheet annexed to the search assessment order Is wholly unjustified and not sustainable in law. 24. The CIT(Appeals) - 20, Chennai failed to appreciate that the assessment order under consideration was passed out of lime, Invalid, passed without jurisdiction and not sustainable both on facts

SG WIND FAARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3,, COIMBATORE

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

Section 80- 1A of the Act scrupulously, the denial of such claim in the computation sheet annexed to the search assessment order Is wholly unjustified and not sustainable in law. 24. The CIT(Appeals) - 20, Chennai failed to appreciate that the assessment order under consideration was passed out of lime, Invalid, passed without jurisdiction and not sustainable both on facts

SG WIND FARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3, COIMBATORE

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

Section 80- 1A of the Act scrupulously, the denial of such claim in the computation sheet annexed to the search assessment order Is wholly unjustified and not sustainable in law. 24. The CIT(Appeals) - 20, Chennai failed to appreciate that the assessment order under consideration was passed out of lime, Invalid, passed without jurisdiction and not sustainable both on facts

GOPINATHAN,CUMBUM vs. INCOME TAX OFFICER, THENI

In the result, the appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 25/Chny/2022 िनधा"रण वष"/Assessment Year:2012-13 Shri Gopinathan, The Income Tax Officer, No. 37/4, L.F. Road, Opp. To Vs. Ward 1, Government Hospital, Cumbum, Theni. Theni District 625 516. [Pan:Ardpg2494G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Gopalan (Irs) Ret. Jcit ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 19.07.2022 घोषणा की तारीख /Date Of Pronouncement : 24.08.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi, Dated 12.11.2021 Relevant To The Assessment Year 2012-13. Besides Challenging Confirmation Of Addition Of ₹. 4,66,455/- On Account Of Alleged Infringement Of Section 194C Of The Income Tax Act, 1961 [“Act” In Short], The Assessee Has Also Challenged The Rectification Order Passed Under Section 154 Of The Act On The Pretext

154 of the Act. In this case assessment was reopened under 5 I.T.A. No.25/Chny/22 section 147 of the Act and during the course of reassessment

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect

SG WIND FARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3,, COIMBATORE

The appeals stand allowed in terms of our above order

Section 80-\n1A of the Act scrupulously, the denial of such claim in the computation sheet annexed to\nthe search assessment order Is wholly unjustified and not sustainable in law.\n24. The CIT(Appeals) - 20, Chennai failed to appreciate that the assessment order\nunder consideration was passed out of lime, Invalid, passed without jurisdiction and not\nsustainable both on facts